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Physical resources include the data and other information used by businesses.
Plantwide Overhead Rate
A single overhead rate calculated by dividing total indirect costs by total base units, used throughout an entire manufacturing plant.
Manufacturing Overhead
All indirect costs associated with manufacturing, not including direct materials and direct labor.
Plantwide Overhead Rate
A single overhead rate calculated by dividing total factory overhead by a base, used throughout a manufacturing plant for allocating overhead costs to products.
Activity-Based Costing
A method of cost accounting that assigns costs to products or services based on the resources they consume.
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